CLA-2-62:OT:RR:NC:N3:360
Mr. Christian J. Gaston
Vandegrift Forwarding Co., Inc.
180 E. Ocean Blvd
Suite 270
Long Beach, CA 90802
RE: The tariff classification of a woman’s jacket from China
Dear Mr. Gaston:
In your letter dated November 4, 2016, you requested a tariff classification ruling on behalf of your client, Volcom. Your sample will be returned.
Style B1531710 is a woman’s jacket constructed from 100% cotton woven fabric. The unlined jacket features long sleeves with button cuffs, a pointed collar, a full front opening secured by five button closures, two chest pockets, two waist pockets, and a hemmed bottom. The jacket extends from the shoulders to hip area.
Although you requested classification of style B1531710 as a man’s jacket under subheading 6201.92.4551, Harmonized Tariff Schedule of the United States (HTSUS), your correspondence indicates that this garment is intended for women. In addition, the features and the cut of the garment are of those of jacket-type garments of heading 6211. Consequently, the applicable subheading for style B1531710 will be 6211.42.1075, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 8.1 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kimberly Rackett via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division